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Obdavčitev trgovanja ter ostalih oblik ustvarjanja dohodka s kriptovalutami : magistrsko deloHolderjan, GianlucaTradicionalne metode obdavčitve teh dohodkov zmeraj niso več primerne, tako da sem se odločil skozi magistrsko delo prikazati, na kak način se je s tem problemom soočila predvsem Republika Slovenija. ... Gre za eno novejših davčnih problematik, saj sama možnost trgovanja v 24-urnem, 7 dni na teden trajajočem trgu prinaša nove izzive za učinkovito in pošteno davčno regulacijo. Visoka volatilnost kriptovalutnega trga prinaša možnost trgovalcu, da v kratkem času izvede večje število nakupov in prodaj, kar hkrati pomeni težave za finančni organ, da bi kriptovalute ustrezno prilagodila v že obstoječo, tradicionalno davčno zakonodajo. Namen magistrske naloge je bil raziskati in predstaviti, kako poteka obdavčitev različnih oblik ustvarjanja dohodka s kriptovalutami. Magistrsko delo je primarno osredotočeno na Bitcoin kot osrednjo figuro tehnologije veriženja blokov. Zaradi popolnejšega pregleda sem skozi osnove tehnologije veriženja blokov prikazal pomen te tehnologije, kakšne prednosti in slabosti prinaša v moderno računalniško, finančno in davčno dobo. Nadalje je prikazano kako, za koga in kdaj se je slovenski davčni organ - FURS odločil obdavčiti trgovanje, rudarjenje ter ostale načine pridobivanja dohodka s kriptovalutami. Primerjalno je prikazana tudi davčna ureditev kriptovalut v ZDA, v Nemčiji, na Hrvaškem ter še nekaterih drugih državah.Type of material - master's thesis ; adult, seriousPublication and manufacture - Maribor : [G. Holderjan], 2021Language - slovenianCOBISS.SI-ID - 79947267
Author
Holderjan, Gianluca
Other authors
Kobal, Aleš, pravo
Topics
kriptovalute |
Bitcoin |
Ethereum |
davki |
trgovanje |
dobiček |
izguba |
rudarjenje. |
cryptocurrency |
Bitcoin |
Ethereum |
taxes |
trading |
profit |
loss |
mining.
Library | Call number – location, accession no. ... | Copy status |
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Faculty of Law, Mirko Ilešič Library, Maribor | knjižnica - prosti pristop d HOLDERJAN G. Obdavčitev 2021 IN: 043313 |
available - outside loan, loan period: 28 days |
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Database name | Field | Year |
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Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
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Holderjan, Gianluca | |
Kobal, Aleš, pravo | 15693 |
Source: Personal bibliographies
and: SICRIS
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